Please choose between the following three options for navigation.
Learn how an entity could account for flow-through shares under International Financial Reporting Standards (IFRS).
Get your downloadable electronic copy.
If your company issues flow-through shares, you may be wondering: How do I account for these under IFRS? While IFRS does not specifically address accounting for flow-through shares, Viewpoints: Applying IFRS in the Mining Industry: Flow-Through Shares discusses how an entity could account for flow-through shares under IFRS.
Prepared by Chartered Professional Accountants of Canada (CPA Canada) and the Prospectors and Developers Association of Canada (PDAC), this useful resource for junior mining companies features information on:
To help clarify this issue, this document also includes a practical and detailed example of a publicly traded Canadian mining entity involved in issuing flow-through shares to investors.
May 28, 2018
The rapidly evolving pace of technology is changing how we do business. Come together with technology investment decision-makers to develop strategic solutions and explore what the future holds.
Learn more about our various financial literacy sessions and register.
October 1, 2018
The ONE is Canada’s must-attend, multi-track CPA event of the year. Stay at the top of your game with future-focused sessions, thought-provoking keynotes, prime networking opportunities and a first-class exhibition floor.